Separation of duties means dividing responsibilities between different people to prevent fraud and errors. Generally, smart management separates custody of assets, record keeping and authorization of transactions. In this context, the accounting department should be separated from all other operating departments. For example, a sales person who may have some premium from total sales shouldn’t approve or journalize the sales transactions. Likewise, in some cases, if a person is responsible for protecting some assets, he/she shouldn’t have any responsibility about the accounting process The correct answer is B.